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T-0.1 - Act respecting the Québec sales tax

Section 670.22
Disposition versions

Full text
670.22. A person is entitled to a rebate under sections 670.13 to 670.21 in respect of a residential complex only if the person applies for the rebate within two years after
(1)  in the case of a rebate to a person other than the builder of the residential complex, the day on which possession of the residential complex is transferred to the person; and
(2)  in the case of a rebate to the builder of the residential complex, the end of the month in which the tax referred to in paragraph 3 of sections 670.15 and 670.19 is deemed to have been paid by the builder.
2007, c. 12, s. 343.
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